While GHG emissions have risen in other large states like Texas and Florida, New York has been a leader in reducing GHG emissions; the continued focus on getting greener through further emissions reductions is necessary and important.

The purpose of this background paper is to help inform tax policy choices that the new mayoral administration may face. It examines levels of taxation in New York City compared to other cities, and it reviews research on how taxes affect the local economy and migration patterns.